Van Gaal has confirmed he will step down as Netherlands coach after this summer's World Cup. He reportedly has three offers on the table, one of them being from Tottenham, one from United and the other from a club in mainland Europe.

However the Sun claim a source close to Van Gaal says that the United job is his clear first choice.

The Dutchman was among the front runners to take over from Sir Alex Ferguson when the Scot first announced his plans to retire from Old Trafford in 2002, before performing a swift U-turn.

Klopp - who has also been linked with Barcelona - extended his contract at Dortmund until 2018 in October and told BVB total! that he has no intention of leaving the Westfalenstadion at this stage.

"No one needs to worry," he said in quotes reported on the club's official website. "We are all still a bit in love with this club and with the way things are handled here."

Diego Simeone, who has led Atletico Madrid to the semi-finals of the Champions League where they face Chelsea in tonight's first leg, is also believed to be on United's radar, as is Real Madrid manager Carlo Ancelotti.

The reigning Premier League champions have slumped to seventh in the table this season, and will finish the campaign with their lowest ever Premier League points total.

The defeat to Everton was their 11th in the league this campaign, and United will miss out on Champions League football next season for the first time since 1995-96.